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Local Authorities and Similar Bodies VAT
The Local Authorities and Similar Bodies VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on Section 33 bodies and brings together advice and guidance on those issues which provide special difficulty.

Terms of Use

  • Terms of Use

Introduction to VAT

  • Introduction
  • General Principles
  • Records and Accounts
  • Tax Planning
  • Appeals
  • Agents
  • Land and Property Transactions
  • Single European Market
  • Audit

Section 33 Bodies

  • Arrangements for Section 33 Bodies
  • Exemptions and De Minimis Calculations

Guidance

  • Administration, Finance and Services
  • Charities and Not-for-profit Bodies
  • Culture, Sport and Leisure
  • Deceased Persons
  • Education, Training and Youth Services
  • Emergency Services
  • Employees and Members
  • Fees and Charges
  • Health and Welfare
  • Highways and Roads
  • Housing and Accommodation
  • Land and Property
  • Local Authority Pension Funds
  • Parish and Community Councils (including Village Halls)
  • Partnerships
  • Regulatory Functions and Enforcement
  • Social Services
  • Vehicles and Transport
  • Voluntary Aided and Maintained Schools
  • Waste

CIPFA VAT Committee Minutes

  • Minutes

Letters from HMRC

  • Letters from HMRC

Topical Briefings and Articles

  • Public sector workers and tax avoidance
  • Health and Social Care Levy
  • Local Authorities and VAT
  • Tax Planning in the Public Sector
  • Making Tax Digital

HMRC VAT Liability Index

  • VAT Liability Index

Information Streams

Accountancy, Audit and Risk
  • Counter Fraud
  • Internal Audit
  • Local Authority Accounting
  • Risk Management
Financial Management
  • Asset Management
  • Budgeting
  • Capital
  • Financial Management and Corporate Governance
  • Human Resources and ICT
  • ICT and Business Transformation
  • Insurance
  • Pensions
  • Procurement
  • Treasury Management
Local Authority Funding
  • Charging
  • Guide to the Council Tax England
  • Guide to the Council Tax Wales
  • Government Grants and Business Rates Retention
  • Local Taxation
Local Authority Services
  • Adult Social Care and Health
  • Children's Services
  • Environmental Services
  • Leisure and Cultural Services
  • Local Authority Housing
  • Planning
  • Public Health
  • Transport
Other Sectors
  • Charity Accounting and Financial Management
  • Housing Association Finance
  • Police and Fire
  • Social Enterprise
Taxation
  • Education VAT
  • Health VAT
  • Housing Associations and RSLs VAT
  • Local Authorities and Similar Bodies VAT
  • PAYE and National Insurance

Section 33 VAT Network

Bulletins

 Updated HMRC guidance on VAT on letting market stalls and pitches
 Government announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE
 Temporary COVID-19 changes to rules on notification of an option to tax land and buildings
more

VAT Checker

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  • Study options  
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